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Bill C-88

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    (c) subsection 23.36(2);

    (d) the definitions ``designated retail vendor'' and ``licensed wholesale vendor'' in subsection 68.165(1);

    (e) the definition ``Nova Scotia manufactured tobacco'' in subsection 68.169(1); and

    (f) subparagraphs 1(c)(i) and (e)(i) of Schedule II.

(2) Subsection (1) is deemed to have come into force on April 1, 1996.

1997, c. 10

AN ACT TO AMEND THE EXCISE TAX ACT, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT, THE INCOME TAX ACT, THE DEBT SERVICING AND REDUCTION ACCOUNT ACT AND RELATED ACTS

121. (1) Subsection 208(2) of An Act to amend the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts, being chapter 10 of the Statutes of Canada, 1997, is amended by replacing paragraph (b) of the description of A in subsection 225.2(2) of the Excise Tax Act, as it reads in that subsection 208(2), with the following:

      (b) all amounts each of which is tax under subsection 165(1) in respect of a supply (other than a supply to which paragraph (c) applies) made by a person other than a selected listed financial institution to the financial institution that would, but for an election made under section 150, have become payable by the financial institution during the particular reporting period, and

(2) Subsection 208(2) of the Act is amended by replacing paragraph (b) of the description of B in subsection 225.2(2) of the Excise Tax Act, as it reads in that subsection 208(2), with the following:

      (b) all amounts each of which would be an input tax credit of the financial institution for the particular reporting period of the financial institution in respect of property or a service if tax became payable in respect of the supply of the property or service equal to the amount included for the particular reporting period under paragraph (b) or (c) of the description of A in respect of the supply;

122. (1) Paragraph 257(c) of the French version of the Act is replaced by the following:

    c) l'alinéa 129(7)b ) de cette loi ne s'applique pas au calcul de la taxe nette de l'organisme pour sa période de déclaration qui comprend ce moment.

(2) Subsection (1) is deemed to have come into force on March 20, 1997.

R.S., c. C-51; R.S., c. 1 (2nd Supp.); 1991, c. 49; 1994, c. 13; 1995, cc. 5, 11, 29, 38; 1998, c. 19; 1999, c. 17

CULTURAL PROPERTY EXPORT AND IMPORT ACT

1995, c. 38, s. 2

123. Subsection 33.2(3) of the Cultural Property Export and Import Act is replaced by the following:

How application made

(3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

R.S., cc. 1, 7 (2nd Supp.), cc. 26, 41 (3rd Supp.), cc. 1, 47 (4th Supp.); 1988, c. 65; 1990, cc. 8, 16, 17, 36, 45; 1992, cc. 1, 28, 31, 51; 1993, cc. 25, 27, 28, 44; 1994, cc. 13, 37, 47; 1995, cc. 15, 39, 41; 1996, cc. 16, 31, 33; 1997, cc. 14, 18, 36; 1998, cc. 7, 19, 30; 1999, cc. 3, 17

CUSTOMS ACT

124. Subsections 43(1) and (2) of the Customs Act are replaced by the following:

Production of documents

43. (1) The Minister may, for any purpose related to the administration or enforcement of this Act, including the collection of any amount owing under this Act by any person, by notice served personally or by registered or certified mail , require any person to provide any records , books, letters, accounts, invoices, statements (financial or otherwise) or other documents or information at a place specified by the Minister and within such reasonable time as may be stipulated in the notice .

Compliance

(2) Any person who is required to provide any records , books, letters, accounts, invoices, statements or other documents or information under subsection (1) shall, notwithstanding any other law to the contrary but subject to subsection (3), do so as required.

125. (1) Section 143 of the Act is amended by adding the following after subsection (1):

Court costs

(1.1) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 145 and 147 apply to the amount as if the amount were a debt owing by the person to Her Majesty on account of duties payable by the person under this Act, and the person is in default unless the amount is paid on or before the day it is due.

(2) Subsection (1) applies to amounts that are payable after this Act is assented to, regardless of when the amounts became payable.

R.S., c. E-14; R.S., cc. 15, 27 (1st Supp.), cc. 1, 7, 42 (2nd Supp.), c. 12 (4th Supp.); 1989, c. 22; 1990, c. 45; 1993, c. 25; 1994, cc. 13, 29, 37; 1995, cc. 36, 41; 1996, c. 21; 1997, cc. 18, 36; 1999, c. 17

EXCISE ACT

R.S., c. 12 (4th Supp.), s. 64

126. The portion of subsection 174(2) of the French version of the Excise Act before paragraph (b) is replaced by the following :

Réglementa-
tion - rembourse-
ment du droit payé sur la bière détruite

(2) Les règlements pris en vertu du présent article peuvent prévoir la destruction de la bière devenue impropre à la consommation se trouvant :

    a) soit dans des réservoirs d'entreposage, des bouteilles, des barillets ou autres contenants, avant qu'elle n'ait été expédiée de la brasserie;

127. Subsection 246(2) of the Act is replaced by the following:

Specially denatured alcohol

(2) Specially denatured alcohol shall be imported, manufactured or sold only under such conditions as the Minister may by regulation prescribe.

Sale or delivery to manufacturer or dealer

(2.1) Specially denatured alcohol shall not be sold or delivered to a manufacturer or dealer unless it is sold or delivered to the manufacturer or dealer, as the case may be,

    (a) under a departmental permit; and

    (b) for a use in respect of which denatured alcohol would be unsuitable.

R.S., c. 1 (5th Supp.); 1994, c. 7, 8, 13, 21, 28, 29, 38, 41; 1995, cc. 1, 3, 11, 18, 21, 38, 46; 1996, cc. 11, 21, 23; 1997, cc. 10, 12, 25, 26; 1998, cc. 19, 21, 34; 1999, cc. 10, 17

INCOME TAX ACT

128. (1) Section 160 of the Income Tax Act is amended by adding the following after subsection (1.1):

Fair market value of undivided interest

(1.2) For the purposes of this section and section 160.4, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (4), deemed to be equal to the same proportion of the fair market value of that property at that time.

(2) Subsection (1) applies to transfers of property made after the day on which the notice of a Ways and Means motion in respect of this Act was laid before the House of Commons.

129. Subsection 166.2(2) of the Act is replaced by the following:

How application made

(2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the documents referred to in subsection 166.1(3) and three copies of the notification, if any, referred to in subsection 166.1(5).

130. Subsection 167(3) of the Act is replaced by the following:

How application made

(3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court of Canada, in accordance with the provisions of the Tax Court of Canada Act, three copies of the application accompanied by three copies of the notice of appeal.

131. (1) Paragraph 223(11.1)(a) of the English version of the Act is replaced by the following:

    (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and

(2) Subsection (1) is deemed to have come into force on June 18, 1998.

132. The portion of subsection 231.2(1) of the Act before paragraph (a) is replaced by the following:

Requirement to provide documents or information

231.2 (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person , by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice,

133. Subsection 231.6(1) of the Act is replaced by the following:

Definition of ``foreign-base d information or document''

231.6 (1) For the purposes of this section, ``foreign-based information or document'' means any information or document that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person .

R.S., c. T-2; R.S., c. 48 (1st Supp.), c. 16 (3rd Supp.), cc. 1, 51 (4th Supp.); 1990, c. 45; 1991, c. 49; 1992, c. 24; 1993, c. 27; 1994, c. 26; 1995, cc. 18, 38; 1996, cc. 22, 23; 1998, c. 19; 1999, c. 10

TAX COURT OF CANADA ACT

1998, c. 19, s. 295(2)

134. Subsection 18.29(3) of the Tax Court of Canada Act is replaced by the following:

Extensions of time

(3) The provisions referred to in subsection (1), other than section 18.23, also apply, with such modifications as the circumstances require, in respect of applications for extensions of time under section 166.2 or 167 of the Income Tax Act, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.

Reasons for judgment

(4) In respect of an application for an extension of time under the provisions referred to in subsection (3), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing.

CONDITIONAL AMENDMENTS

1999, c. 17

135. (1) If subsection 143(1) of the Canada Customs and Revenue Agency Act, being chapter 17 of the Statutes of Canada, 1999, comes into force before section 127 of this Act, paragraph 246(2.1)(a) of the English version of the Excise Act, as enacted by that section 127, is replaced by the following:

    (a) under a ministerial permit; and

(2) If subsection 143(1) of the Canada Customs and Revenue Agency Act, being chapter 17 of the Statutes of Canada, 1999, comes into force on the same day as, or at any time after, section 127 of this Act comes into force, subsections 246(2) and (2.1) of the English version of the Excise Act are replaced by the following:

Specially denatured alcohol

(2) Specially denatured alcohol shall be imported, manufactured or sold only under such conditions as the Minister may by regulation prescribe.

Sale or delivery to manufacturer or dealer

(2.1) Specially denatured alcohol shall not be sold or delivered to a manufacturer or dealer unless it is sold or delivered to the manufacturer or dealer, as the case may be,

    (a) under a ministerial permit; and

    (b) for a use in respect of which denatured alcohol would be unsuitable.

1999, c. 17

136. If section 78 of this Act comes into force before paragraph 155(f) of the Canada Customs and Revenue Agency Act, being chapter 17 of the Statutes of Canada, 1999, paragraph 155(f) of that Act is repealed.

1999, c. 17

137. (1) If paragraph 156(h) of the Canada Customs and Revenue Agency Act, being chapter 17 of the Statutes of Canada, 1999, comes into force before this Act is assented to, subsection 291(1) of the Excise Tax Act, as enacted by section 74 of this Act, is replaced by the following:

Copies

291. (1) If any document is seized, inspected, audited, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

Coming into force

(2) If subsection (1) applies, subsection 291(1) of the Excise Tax Act, as enacted by subsection (1), is deemed to have come into force on the day on which paragraph 156(h) of the Canada Customs and Revenue Agency Act, being chapter 17 of the Statutes of Canada, 1999, came into force.

Bill C-80

138. (1) If Bill C-80, introduced in the first session of the thirty-sixth Parliament and entitled the Canada Food Safety and Inspection Act, is assented to, then

    (a) if subsection 107(1) of this Act comes into force before paragraph 186(d) of that Act, paragraph 186(d) of that Act is replaced by the following:

    (d) sections 1, 1.1 and 1.2 of Part VIII of Schedule III and paragraphs 2(a) and (b) of Part I of Schedule VI to the Excise Tax Act;

    (b) if subsection 107(1) of this Act and paragraph 186(d) of that Act come into force on the same day, paragraph 2(c) of Part I of Schedule VI to the Excise Tax Act is replaced by the following:

    (c) a drug or other substance included in the schedule to Part G of the Food and Drug Regulations,

Coming into force

(2) If paragraph (1)(b) applies, paragraph 2(c) of Part I of Schedule VI to the Excise Tax Act, as enacted by paragraph (1)(b), is deemed to have come into force on May 14, 1997.

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